Learn basic accounting

Author: Wu Guoping, Editor-in-Chief
Publisher:
Publish Date: 2006-12-01
Features: Fundamentals of Accounting is an introductory course in the accounting discipline, focusing on basic theories, methods, and skills of accounting to lay a foundation for further study in other accounting courses. For this purpose, the book is divided into twelve chapters:
Chapter 1 introduces basic accounting theories, including the meaning, functions, and objects of accounting, as well as the fundamental assumptions and general principles of accounting.
Chapter 2 to Chapter 10 take industrial enterprises as examples to systematically explain accounting methods, including setting up accounts, double-entry bookkeeping, preparing and reviewing vouchers, recording in ledgers, cost calculation, asset verification, and preparing financial statements.
Chapter 11 discusses accounting systems, explaining how various vouchers and ledgers are combined for use.
Chapter 12 covers the organization of accounting work, focusing on the setup of accounting departments, staffing, and the formulation and implementation of accounting regulations and systems.
During the writing process, the author closely adhered to the new accounting standards system and fully considered the characteristics of students in accounting and other economic management disciplines. The content and methods emphasize practicality, scientificity in structure and perspective, and strive to present material in a gradual and progressive manner.
To facilitate teaching and self-study, each chapter is preceded by "Key Points of This Chapter" and "Introduction to This Chapter," and followed by "Summary of This Chapter," "Key Concepts," "Exercises," and "Review Questions."
This book is suitable for undergraduate and college accounting students and can also serve as a teaching text for other economic management disciplines.